Group 1 - The article emphasizes the importance of timely payment of vehicle and vessel tax, with a deadline of December 31 for the current year [14] - It outlines the responsibilities of insurance institutions in collecting vehicle and vessel tax when charging insurance fees [12] - Taxpayers are required to self-declare and pay taxes for certain vehicles and vessels that do not require mandatory insurance [13] Group 2 - The article provides a detailed process for online declaration of vehicle and vessel tax through the electronic tax bureau, including steps for logging in and submitting tax information [16][20] - It highlights the penalties for late payment, including a daily late fee of 0.05% on overdue tax amounts [14] - The article suggests options for tax declaration, including both offline and online methods [15]

Group 1 - The tax payment location for vehicle tax is either the vehicle's registration location or the location of the tax withholding obligation [2] - Vehicles that have already paid the vehicle tax and are transferred within the same tax year are not subject to additional tax or tax refunds [3] - If a new vehicle is returned due to quality issues within the same tax year, the taxpayer can apply for a refund of the vehicle tax from the month of return until the end of the tax year [4] Group 2 - New enterprises must first report their bank account information to access it when issuing electronic invoices [5] - When issuing blue invoices on the electronic invoice service platform, the seller's information cannot be manually entered and must be retrieved from tax authority records [6] - There is currently no specific regulation on the time limit for issuing invoices after selling goods [7]